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Irs gove 7. Irs gove   How To Get Tax Help Table of Contents Outside the U. Irs gove S. Irs gove Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Irs gove Free help with your tax return. Irs gove   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs gove The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs gove The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs gove Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs gove In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs gove To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs gove gov, download the IRS2Go app, or call 1-800-906-9887. Irs gove   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs gove To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs gove aarp. Irs gove org/money/taxaide or call 1-888-227-7669. Irs gove For more information on these programs, go to IRS. Irs gove gov and enter “VITA” in the search box. Irs gove Internet. Irs gove    IRS. Irs gove gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs gove Download the free IRS2Go app from the iTunes app store or from Google Play. Irs gove Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs gove Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs gove gov or download the IRS2Go app and select the Refund Status option. Irs gove The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs gove Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Irs gove You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs gove The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs gove Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs gove No need to wait on the phone or stand in line. Irs gove The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Irs gove When you reach the response screen, you can print the entire interview and the final response for your records. Irs gove New subject areas are added on a regular basis. Irs gove  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs gove gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs gove You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs gove The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs gove When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Irs gove Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Irs gove You can also ask the IRS to mail a return or an account transcript to you. Irs gove Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs gove gov or by calling 1-800-908-9946. Irs gove Tax return and tax account transcripts are generally available for the current year and the past three years. Irs gove Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs gove Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs gove If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Irs gove Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs gove gov and enter Where's My Amended Return? in the search box. Irs gove You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs gove It can take up to 3 weeks from the date you mailed it to show up in our system. Irs gove Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs gove gov. Irs gove Select the Payment tab on the front page of IRS. Irs gove gov for more information. Irs gove Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs gove Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs gove gov. Irs gove Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs gove Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs gove gov. Irs gove Request an Electronic Filing PIN by going to IRS. Irs gove gov and entering Electronic Filing PIN in the search box. Irs gove Download forms, instructions and publications, including accessible versions for people with disabilities. Irs gove Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs gove gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs gove An employee can answer questions about your tax account or help you set up a payment plan. Irs gove Before you visit, check the Office Locator on IRS. Irs gove gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs gove If you have a special need, such as a disability, you can request an appointment. Irs gove Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs gove Apply for an Employer Identification Number (EIN). Irs gove Go to IRS. Irs gove gov and enter Apply for an EIN in the search box. Irs gove Read the Internal Revenue Code, regulations, or other official guidance. Irs gove Read Internal Revenue Bulletins. Irs gove Sign up to receive local and national tax news and more by email. Irs gove Just click on “subscriptions” above the search box on IRS. Irs gove gov and choose from a variety of options. Irs gove Phone. Irs gove    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs gove Download the free IRS2Go app from the iTunes app store or from Google Play. Irs gove Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs gove gov, or download the IRS2Go app. Irs gove Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs gove The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs gove Most VITA and TCE sites offer free electronic filing. Irs gove Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs gove Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs gove Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Irs gove If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs gove The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs gove Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs gove Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Irs gove The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs gove Note, the above information is for our automated hotline. Irs gove Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Irs gove Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs gove You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs gove It can take up to 3 weeks from the date you mailed it to show up in our system. Irs gove Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Irs gove You should receive your order within 10 business days. Irs gove Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs gove If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Irs gove Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs gove The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs gove These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs gove    Outside the U. Irs gove S. Irs gove If you are outside the United States, taxpayer assistance is available by calling the following U. Irs gove S Embassies or consulates. Irs gove    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). Irs gove   If you are in a U. Irs gove S. Irs gove territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Irs gove S. Irs gove Virgin Islands) and have a tax question, you can call 1-800-829-1040. Irs gove Walk-in. Irs gove   You can find a selection of forms, publications and services — in-person. Irs gove Products. Irs gove You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs gove Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs gove Services. Irs gove You can walk in to your local TAC for face-to-face tax help. Irs gove An employee can answer questions about your tax account or help you set up a payment plan. Irs gove Before visiting, use the Office Locator tool on IRS. Irs gove gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs gove    Outside the U. Irs gove S. Irs gove If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Irs gove S. Irs gove Embassies and consulates. Irs gove   Walk-in taxpayer assistance is available at the following U. Irs gove S. Irs gove Embassies or consulates. Irs gove    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. Irs gove Mail. Irs gove   You can send your order for forms, instructions, and publications to the address below. Irs gove You should receive a response within 10 business days after your request is received. Irs gove Internal Revenue Service 1201 N. Irs gove Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. Irs gove S. Irs gove If you are outside the United States, you can get tax assistance by writing to the address below. Irs gove  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Irs gove   The Taxpayer Advocate Service Is Here to Help You. Irs gove The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs gove Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs gove   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs gove We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs gove You face (or your business is facing) an immediate threat of adverse action. Irs gove You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs gove   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs gove Here's why we can help: TAS is an independent organization within the IRS. Irs gove Our advocates know how to work with the IRS. Irs gove Our services are free and tailored to meet your needs. Irs gove We have offices in every state, the District of Columbia, and Puerto Rico. Irs gove   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Irs gove  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs gove If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Irs gove Outside the U. Irs gove S. Irs gove   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Irs gove You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. Irs gove R. Irs gove 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Irs gove Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs gove Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs gove Prev  Up  Next   Home   More Online Publications
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At-a-Glance: IRS Divisions and Principal Offices

Four primary IRS Divisions at-a-glance:

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Page Last Reviewed or Updated: 25-Oct-2013

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Irs gove 5. Irs gove   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Irs gove You may be able to reduce your federal income tax by claiming one or more of these credits. Irs gove Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Irs gove For more information, see Publication 524, Credit for the Elderly or the Disabled. Irs gove You can take the credit only if you file Form 1040 or Form 1040A. Irs gove You cannot take the credit if you file Form 1040EZ or Form 1040NR. Irs gove Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Irs gove You are a qualified individual. Irs gove Your income is not more than certain limits. Irs gove  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Irs gove   Qualified Individual You are a qualified individual for this credit if you are a U. Irs gove S. Irs gove citizen or resident alien, and either of the following applies. Irs gove You were age 65 or older at the end of 2013. Irs gove You were under age 65 at the end of 2013 and all three of the following statements are true. Irs gove You retired on permanent and total disability (explained later). Irs gove You received taxable disability income for 2013. Irs gove On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Irs gove Age 65. Irs gove You are considered to be age 65 on the day before your 65th birthday. Irs gove Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Irs gove Figure 5-A. Irs gove Are You a Qualified Individual? This image is too large to be displayed in the current screen. Irs gove Please click the link to view the image. Irs gove Figure 5-A, Are you a qualified individual? U. Irs gove S. Irs gove citizen or resident alien. Irs gove   You must be a U. Irs gove S. Irs gove citizen or resident alien (or be treated as a resident alien) to take the credit. Irs gove Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Irs gove Exceptions. Irs gove   You may be able to take the credit if you are a nonresident alien who is married to a U. Irs gove S. Irs gove citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Irs gove S. Irs gove resident alien. Irs gove If you make that choice, both you and your spouse are taxed on your worldwide income. Irs gove   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Irs gove S. Irs gove citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Irs gove S. Irs gove resident alien for the entire year. Irs gove In that case, you may be allowed to take the credit. Irs gove   For information on these choices, see chapter 1 of Publication 519, U. Irs gove S. Irs gove Tax Guide for Aliens. Irs gove Married persons. Irs gove   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Irs gove However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Irs gove Head of household. Irs gove   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Irs gove See Publication 524 and Publication 501. Irs gove Under age 65. Irs gove   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Irs gove You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Irs gove You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Irs gove   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Irs gove If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Irs gove Permanent and total disability. Irs gove   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Irs gove A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Irs gove See Physician's statement , later. Irs gove Substantial gainful activity. Irs gove   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Irs gove   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Irs gove   Substantial gainful activity is not work you do to take care of yourself or your home. Irs gove It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Irs gove However, doing this kind of work may show that you are able to engage in substantial gainful activity. Irs gove    Figure 5-B. Irs gove Income Limits IF your filing status is. Irs gove . Irs gove . Irs gove THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Irs gove . Irs gove . Irs gove OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Irs gove . Irs gove . Irs gove single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Irs gove Physician's statement. Irs gove   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Irs gove   You do not have to file this statement with your tax return, but you must keep it for your records. Irs gove The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Irs gove Veterans. Irs gove   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Irs gove VA Form 21-0172 must be signed by a person authorized by the VA to do so. Irs gove You can get this form from your local VA regional office. Irs gove Physician's statement obtained in earlier year. Irs gove   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Irs gove For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Irs gove If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Irs gove   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Irs gove Disability income. Irs gove   If you are under age 65, you must also have taxable disability income to qualify for the credit. Irs gove   Disability income must meet the following two requirements. Irs gove It must be paid under your employer's accident or health plan or pension plan. Irs gove It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Irs gove Payments that are not disability income. Irs gove   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Irs gove Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Irs gove   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Irs gove Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Irs gove Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Irs gove Figuring the credit yourself. Irs gove   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Irs gove Next, fill out Schedule R (Form 1040A or 1040), Part III. Irs gove Credit figured for you. Irs gove   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Irs gove If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Irs gove Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Irs gove The credit can be up to 35% of your expenses. Irs gove To qualify, you must pay these expenses so you can work or look for work. Irs gove If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Irs gove If the correct information is not shown, the credit may be reduced or disallowed. Irs gove You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Irs gove For more information, see Publication 503, Child and Dependent Care Expenses. Irs gove Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Irs gove The EIC is available to persons with or without a qualifying child. Irs gove Credit has no effect on certain welfare benefits. Irs gove   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Irs gove These programs include the following. Irs gove Medicaid and supplemental security income (SSI). Irs gove Supplemental Nutrition Assistance Program (food stamps). Irs gove Low-income housing. Irs gove Temporary Assistance for Needy Families (TANF). Irs gove  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Irs gove Check with your local benefit coordinator to find out if your refund will affect your benefits. Irs gove Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Irs gove The specific rules you must meet depend on whether you have a qualifying child. Irs gove If you have a qualifying child, the rules in Parts A, B, and D apply to you. Irs gove If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Irs gove  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Irs gove You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Irs gove The sections that follow provide additional information for some of the rules. Irs gove Adjusted gross income (AGI). Irs gove   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Irs gove Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Irs gove Table 5-1. Irs gove Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Irs gove Second, you must meet all the rules in one of these columns, whichever applies. Irs gove Third, you must meet the rule in this column. Irs gove Part A. Irs gove  Rules for Everyone Part B. Irs gove  Rules If You Have a Qualifying Child Part C. Irs gove  Rules If You Do Not Have a Qualifying Child Part D. Irs gove  Figuring and Claiming the EIC 1. Irs gove Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Irs gove 2. Irs gove You must have a valid social security number. Irs gove  3. Irs gove Your filing status cannot be “Married filing separately. Irs gove ” 4. Irs gove You must be a U. Irs gove S. Irs gove citizen or resident alien all year. Irs gove  5. Irs gove You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Irs gove  6. Irs gove Your investment income must be $3,300 or less. Irs gove  7. Irs gove You must have earned income. Irs gove 8. Irs gove Your child must meet the relationship, age, residency, and joint return tests. Irs gove  9. Irs gove Your qualifying child cannot be used by more than one person to claim the EIC. Irs gove  10. Irs gove You generally cannot be a qualifying child of another person. Irs gove 11. Irs gove You must be at least age 25 but under age 65. Irs gove  12. Irs gove You cannot be the dependent of another person. Irs gove  13. Irs gove You generally cannot be a qualifying child of another person. Irs gove  14. Irs gove You must have lived in the United States more than half of the year. Irs gove 15. Irs gove Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Irs gove Social security number. Irs gove   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Irs gove Any qualifying child listed on Schedule EIC also must have a valid SSN. Irs gove (See Qualifying child , later, if you have a qualifying child. Irs gove )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Irs gove An example of a federally funded benefit is Medicaid. Irs gove Investment income. Irs gove   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Irs gove If your investment income is more than $3,300, you cannot claim the credit. Irs gove For most people, investment income is the total of the following amounts. Irs gove Taxable interest (line 8a of Form 1040 or 1040A). Irs gove Tax-exempt interest (line 8b of Form 1040 or 1040A). Irs gove Dividend income (line 9a of Form 1040 or 1040A). Irs gove Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Irs gove  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Irs gove   For more information about investment income, see Publication 596, Earned Income Credit. Irs gove Earned income. Irs gove   Under Rule 7, you must have earned income to claim the EIC. Irs gove Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Irs gove Earned income includes all of the following types of income. Irs gove Wages, salaries, tips, and other taxable employee pay. Irs gove Employee pay is earned income only if it is taxable. Irs gove Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Irs gove But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Irs gove Net earnings from self-employment. Irs gove Gross income received as a statutory employee. Irs gove Gross income defined. Irs gove   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Irs gove Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Irs gove If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Irs gove Self-employed persons. Irs gove   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Irs gove If you do not, you may not get all the credit to which you are entitled. Irs gove Disability benefits. Irs gove   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Irs gove Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Irs gove Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Irs gove   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Irs gove It does not matter whether you have reached minimum retirement age. Irs gove If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Irs gove Income that is not earned income. Irs gove   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Irs gove Do not include any of these items in your earned income. Irs gove Workfare payments. Irs gove   Nontaxable workfare payments are not earned income for the EIC. Irs gove These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Irs gove Qualifying child. Irs gove   Under Rule 8, your child is a qualifying child if your child meets four tests. Irs gove The four tests are: Relationship, Age, Residency, and Joint return. Irs gove   The four tests are illustrated in Figure 5-C. Irs gove See Publication 596 for more information about each test. Irs gove Figure 5-C. Irs gove Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Irs gove . Irs gove . Irs gove Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Irs gove . Irs gove . Irs gove Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Irs gove . Irs gove . Irs gove Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Irs gove . Irs gove . Irs gove Lived with you in the United States for more than half of 2013. Irs gove  If the child did not live with you for the required time, see Publication 596 for more information. Irs gove Figuring the EIC To figure the amount of your credit, you have two choices. Irs gove Have the IRS figure the EIC for you. Irs gove If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Irs gove Figure the EIC yourself. Irs gove If you want to do this, see How To Figure the EIC Yourself in Publication 596. Irs gove Prev  Up  Next   Home   More Online Publications